题目内容

Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文:M: Have you finished your work?
W: Not yet. I have to stay up tonight.
Q: What does the woman do tonight?
(6)

A. She watches TV.
B. She goes to the theater.
C. She works.
D. She stays with friends.

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听力原文:M: When does the movie begin?
W: 7:00 p.m. and it lasts two hours.
Q: When does the film end?
(10)

A. 8:00 p.m.
B. 10:00 p.m.
C. 7:00 p.m.
D. 9:00 p.m.

甲公司委托乙公司加工材料一批(属于应税消费品),原材料成本为620万元,支付的加工费为100万元(不含增值税),消费税税率为10% (受托方没有同类消费品的销售价格),材料加工完成并已验收入库,加工费用等已经支付。双方适用的增值税税率为17%。甲公司按照实际成本核算原材料,将加工后的材料直接用于销售,则收回的委托加工物资的实际成本为()万元。

A. 720
B. 737
C. 800
D. 817

According to the passage,______know better the amazing functions of a cell phone than anyone.

A. females
B. males
C. children
D. teenagers

企业购入材料运输途中发生的合理损耗应计入材料成本,使材料的单位成本减少。 ()

A. 正确
B. 错误

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